ISAE

ISAE is an acronym that may refer to more than one organization or standard, depending on the context. In international auditing and assurance, ISAE stands for International Standard on Assurance Engagements. These are international standards issued by the International Auditing and Assurance Standards Board, a part of the International Federation of Accountants. The ISAE framework governs assurance engagements other than audits or reviews of historical financial information. It sets requirements for independence, evidence collection, and reporting, and includes general standards such as ISAE 3000, along with sector- or service-specific assurance standards. The ISAE series is used by auditors and assurance providers worldwide to attest to the reliability of information such as sustainability reports, compliance claims, or controls at service organizations.

In France, ISAE refers to the Institut supérieur de l'aéronautique et de l'espace, a leading public aerospace engineering school based in Toulouse. The institute provides undergraduate and graduate education in aeronautics and space engineering and conducts research in related fields. It operates within the French system of grandes écoles and collaborates with industry, government, and research organizations to train engineers for careers in aviation, defense, space, and related sectors.

Because ISAE can denote different entities or standards, the intended meaning is usually clear from the surrounding context—accounting and assurance discussions point to the international standard framework, while discussions about engineering education in France point to the aerospace institute.